If we want to organize a change in our economic system, it could be helpful to study first how Russia entered in capitalism to get a better understanding of how to make this transition (Green et al., 1996). Entrepreneurship was deeply modified and the brutal transition did not give time to policy makers to plan it carefully. More research about the modification of the behaviors of the entrepreneurs, of the culture and of the education which had to adapt to follow this entrance into a new economic system would be profitable to increase our understanding of the transition from one eco-nomic system to another.
Education seems to be the key to change the attitude of the people but the law is an-other factor that should not be neglected. The taxes, thanks to a low level, could be determinant in this long process. It is also a way to educate entrepreneurs. As we now have to protect our planet, an important point about our consumption’s behav-ior is to be raised. We have to protect our environment and the resources of our plan-et.
This is intrinsically linked with the economy and should be our first concern if we plan to change our economic system. Taxes on scarce resources should be higher to avoid their massive consumption, taxes on possession of a second object of the same family (TV, car, house) in order to diminish pollution and over consumption (Green-halgh, 2005). Such kind of tax system would drive us toward a culture of community ownership and service.
“In society, we need to create a new status culture that is critical of personal asset stock-building and the purchase of positional goods, while being very positive about community service. This requires the use of status rewards in companies and communities, so that people begin to view the conduct of ‘Green’ service activity to satisfy needs, rather than personal ownership of a wasteful excess of goods, as the basis of social status” (Greenhalgh, 2005;
page 1104).
One of the propositions of Greenhalgh to decrease the pollution and change our inal-ienable need for luxury is to grade the objects we are using to determine taxes in rela-tion to their cost for the environment and to their “inequity cost” (posirela-tional goods made for rich with unaffordable prices). She also described how to set taxes in order to face under-utilized capacities and private ownership, “inversely to their length of life and to their rate of utilisation, to encourage full use and good maintenance” (Greenhalgh, 2005; page 1104). Another of her concerns linked with the spirit of capitalism as it is nowadays is the useless advertisement made to brainwash us with the name of the most famous brand instead of giving us proper product information. She proposes to tax and control advertisement in order to prevent advertisement for positional goods (with high taxes) and avoid useless ads (i.e. car and perfume advertisement).
The state possesses the power to start those changes. The only thing lacking is a vi-sionary leader to implement them. A change is never easy. But a change is now nec-essary to protect our planet and to reach full employment. Obviously, these kinds of reforms have a cost. And the investment in the education, which is a long term
in-vestment, has to be financed. Then it seems logical to include taxes on the benefits made by the companies. This issue has been objected by the defender of neoliberal-ism to harm the entrepreneurship but Van Stel et al. (2007) found that the influence of the tax system was marginal on new businesses. They also found:
“no significant impact on nascent or young business formations of administrative considera-tions such as the time, the cost, or the number of procedures needed to start a business. The only exception is that the minimum capital requirement required to start a business does seem to lower entrepreneurship rates across countries” (Van Stel et al., 2007; page 183).
According to them, countries with high entry regulation will not succeed to increase entrepreneurship by deregulating entry regulation. They found that labor market regulation has a more important impact than entry regulation on entrepreneurship.
The Indigenous entrepreneurship is a proper field of literature which has a different approach to entrepreneurship and wealth creation than us (Hindle and Moroz, 2010).
They tend to create enterprises that provides good or services which profit to the whole community. That is how a proper government should act. It should listen to its citizens and make things that benefit to them first and which do not harm the en-vironment. Maybe we should study more indigenous entrepreneurship. We might have a lot to learn from it in order to build a better economy. Calás et al. (2009) have decided to consider entrepreneurship not as a positive economic activity but as social change by reframing it. Thus they could discover what entrepreneurship could bring us if its main goal was not economic. This is exactly what we should do in order to promote new values. Entrepreneurship should be viewed as a social construction and not anymore only as an economic paradigm.
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